> But there are these big companies which can afford to create offshore companies/holding just to evade some tax system, and lower their tax rate. I wonder if

> But there are these big companies which can afford to create offshore companies/holding just to evade some tax system, and lower their tax rate. I wonder if there's actually a correlation between how ruthlessly a company evades taxes/cuts other corners and how quickly such a company becomes big enough to enable even more tax evasion/corner-cutting? Or to put the question simpler: Was the tax evasion there first or did that only start happening after reaching a certain size enabled tax evasion? Imho there's always opportunities to cheat, not all of them are big but many small ones can still add up to a lead. Most of us just chose not to cheat thus don't even notice these opportunities for what they are.